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Accounts Payable Advisory No. 44
… Subject: Contracts Requiring Electronic Payments Reference: All centralized contracts dated June 2014 or later contain … contracts, property leases and contracts originating in the Grants Gateway may also require vendors to accept … have designated a location with an ACH payment method as the default location in their vendor record and (iii) vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsTown of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168South Country Central School District – Procurement (2013M-91)
… July 1, 2011, to January 31, 2013. Background The South Country Central School District (District) is located in … South Country Central School District Procurement 2013M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Madrid-Waddington Central School District – Financial Condition (2015M-347)
… period July 1, 2014 through June 30, 2015. Background The Madrid-Waddington Central School District is located in the Towns of Lisbon, Louisville, Madrid, Potsdam and Waddington in St. Lawrence County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $8 million. Key Findings The Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Greenlawn Water District – Accounting Records (2015M-231)
… approximately $5.3 million. Key Findings The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not provide sufficient oversight of work … accurate and complete manner. More effectively monitor the account clerks’ duties. Prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Village of Canajoharie – Procurement (2015M-36)
… are adhered to when purchasing goods or entering public works contracts in excess of the threshold established by …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Bradford Central School District – Online Banking (2022M-102)
… complete report – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials … banking policy and procedures. Monitor computer use with the acceptable use policy. Key Recommendations Limit online … Update the electronic banking policy and disseminate it to all authorized online banking users. Designate a computer for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102Town of Ulysses - Information Technology (2021M-190)
… Board did not enter into a written service level agreement with the Town’s IT service provider. Sensitive IT control … unnecessary. Enter into a written service level agreement with the Town’s IT service provider. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Town of LaGrange – Financial Management (2023M-139)
… plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the general … been levied than necessary. Key Recommendations Comply with the Town’s fund balance policy and develop a plan to … multiyear financial plan. Town officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Suffolk County Community College - Information Technology (2018M-130)
… have not been used within the last six months and do not match current employees. Four network user accounts with …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130Town of Batavia – Water and Sewer Operations (2018M-12)
… for each special district. Properly account for Article 12-C improvement financial activity in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Carthage Central School District - Financial Condition (2018M-93)
… of $5.9 million (68 percent) each year from 2014-15 to 2016-17. The District’s budgets included appropriated fund balance that was not used as planned to fund operations. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of Bloomingburg - Financial Operations (2019M-246)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight over financial operations … financial records and filed reports. Key Findings The Board did not adequately oversee the Treasurer’s work or … Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… Audit Objective Determine whether Town officials ensured the Town’s information technology (IT) systems were … plan. Enter into an SLA with the IT consultant for all services to be provided that sufficiently defines the … (PPSI). Provide periodic IT security awareness training to all employees who use IT resources. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… Specifically: 37 at the Community Center, such as doors with slower closing speeds. 33 at the Courthouse, such …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time … or by local law adopted prior to September 1, 1953, all contracts for public work of a political subdivision … involving an expenditure in excess of $20,000 and all purchase contracts of a political subdivision involving …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Controls Over Cash Advance Accounts
… and Family Services (OCFS) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts